Efficacious statutory appeal under GST can bar writ interference while limited time and interim recovery protection are granted.

Where an efficacious statutory appellate remedy exists against a GST assessment, writ interference may be declined and the assessee relegated to that remedy. The court noted that the assessment orders had been uploaded on the departmental portal and found no ground to disturb the direction to pursue the appeal, but extended limited time to file it. The impugned assessment orders were kept in abeyance for that period, with interim protection against recovery so the statutory appeal could be effectively pursued.

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Issues: Whether interference was warranted with the direction relegating the appellant to the statutory appellate remedy and granting time to file the appeal with interim protection against recovery.

Analysis: The assessment orders were stated to have been uploaded on the departmental portal, and the appellant was found to have an efficacious statutory remedy against the demand based on the assessment under the GST law. The Court did not find grounds to interfere with the order of the learned Single Judge, but took note of the circumstances and granted a further period to approach the appellate authority. The impugned assessment orders were directed to remain in abeyance for the limited period so that the statutory appeal could be filed and appropriate orders could be obtained.

Conclusion: The appellant was relegated to the statutory appeal remedy, with limited time granted to file the appeal and interim protection extended for that period.

Ratio Decidendi: Where an efficacious statutory appellate remedy is available against a GST assessment, the writ court may decline interference while granting limited time and interim protection to enable recourse to that remedy.

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